Impacts of Non-Financial Factors on Auditors’ Objectivity: Empirical Evidence from Vietnam
Research findings confirm that auditors’ negotiation self-sefficacy has a significant negative impact on auditors’ client acquiescence, therefore positively correlated with auditors’ objectivity. Similarly, analysis in terms of auditors’ professional identification’s impact finds out that it has a s...
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| Main Authors: | , |
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| 格式: | Final Year Project |
| 語言: | English |
| 出版: |
H. : ĐHQGHN
2020
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| 主題: | |
| 在線閱讀: | http://repository.vnu.edu.vn/handle/VNU_123/97924 |
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| 總結: | Research findings confirm that auditors’ negotiation self-sefficacy has a significant negative impact on auditors’ client acquiescence, therefore positively correlated with auditors’ objectivity. Similarly, analysis in terms of auditors’ professional identification’s impact finds out that it has a significant negative impact on frequency of reduced audit quality acts and consequently has a positive impact on objectivity. On the other hand, it is statistically significant that the higher time budget pressure auditors have to endure, the higher frequency of reduced audit quality acts they commit. Additionally, both types of identification have positive effects, but not significant on client acquiescence, and client identification also has a weak positive relation with frequency of reduced audit quality acts. Regarding financial aspect, client’s financial importance to audit firm appears to have positive impacts, but not significant on both measurements of
objectivity. |
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